The economic consequences of GASB financial statement disclosure
Year of publication: |
2023
|
---|---|
Authors: | Dambra, Michael ; Even-Tov, Omri ; Naughton, James P. |
Published in: |
Journal of accounting & economics. - Amsterdam [u.a.] : Elsevier, ISSN 0165-4101, ZDB-ID 441330-1. - Vol. 75.2023, 2/3, p. 1-26
|
Subject: | GASB 68 | Disclosure | Real effects | Public pension | Managerial learning | Pension accounting | Unternehmenspublizität | Corporate disclosure | Gesetzliche Rentenversicherung | Public pension system | Jahresabschluss | Financial statement | Altersvorsorge | Retirement provision | Pensionskasse | Pension fund | Auskunftspflicht | Disclosure regulation |
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